Legal Opinion

Premier Tech v. United States

District Court, D. Utah

Decided July 15, 2021No. 2:20-cv-00890Unknown

1Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF UTAH CENTRAL DIVISION PREMIER TECH, INC., MEMORANDUM DECISION AND Plaintiff, ORDER DENYING v. DEFENDANT’S MOTION TO DISMISS UNITED STATES OF AMERICA, Defendant. District Judge Ted Stewart Case No. 2:20-CV-890-TS-CMR In this matter, Plaintiff Premier Tech, Inc. (“Premier”) seeks a tax refund from the United States. Now before the Court is the United States’ Motion to Dismiss the Complaint under Rules 12(b)(1) and 12(b)(6). For the following reasons, the Court will deny the Motion. I. BACKGROUND On November 12, 2018, Premier sent the…

2Cases cited27 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Tellabs, Inc. v. Makor Issues & Rights, Ltd.Supreme Court of the United States · 2007
  3. Hall v. BellmonCourt of Appeals for the Tenth Circuit · 1991
  4. Gee v. PachecoCourt of Appeals for the Tenth Circuit · 2010
  5. David Holt, as Personal Representative of the Estates of James W. Holt and Joan Holt, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1995

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